August 5, 2008

DexCom, Inc. Reports Second Quarter 2008 Financial Results

SAN DIEGO, Aug 05, 2008 (BUSINESS WIRE) -- DexCom, Inc. (Nasdaq:DXCM) today reported its unaudited financial results for the quarter ended June 30, 2008.

Product revenue grew to $1.9 million for the second quarter of 2008, an increase of 125% from the $0.9 million in product revenue reported for the second quarter of 2007, and an increase of approximately 6% from the $1.8 million reported for the first quarter of 2008. Total second quarter 2008 revenue, which included development grant revenue, was $2.0 million, an increase of 130% from the same quarter in 2007, and approximately 6% from the first quarter of 2008. The company reported a net loss of $14.1 million or $0.48 per share for the second quarter of 2008, up from $11.3 million or $0.40 per share for the second quarter of 2007. The net loss for the second quarter of 2008 included $2.8 million in non-cash expenses, centered primarily in share-based compensation.

Cost of sales totaled $3.4 million for the second quarter of 2008, compared to $2.9 million for the second quarter in 2007. The increase was due to additional product sales and development expenses relating to a development agreement entered into during the first quarter of 2008. Research and development expense increased by approximately $0.8 million to $4.8 million for the second quarter of 2008, compared to $4.0 million for the second quarter of 2007. Changes in research and development expense included higher clinical trial, facility, and development costs. Selling, general and administrative expense increased by approximately $1.8 million to $7.2 million for the second quarter of 2008, compared to $5.5 million for the second quarter of 2007, with the change primarily due to additional sales and marketing costs, including increased share-based compensation. As of June 30, 2008, the Company had $43.3 million in cash, marketable securities, and restricted cash.

Conference Call

Management will hold a conference call today starting at 4:30 pm (Eastern Time). The conference call will be concurrently webcast. The link to the webcast will be available on the DexCom, Inc. website at www.dexcom.com under the investor webcast section and will be archived for future reference. To listen to the conference call, please dial (888) 211-7360 (US/Canada) or (913) 312-4373 (International) and use the participant code "5209514" approximately five minutes prior to the start time.

About DexCom, Inc.

DexCom, Inc., headquartered in San Diego, California, is developing and marketing continuous glucose monitoring systems for people with diabetes.

Cautionary Statement Regarding Forward Looking Statements

DexCom is a medical device company with a limited operating history. Successful commercialization and sale of the company's products is subject to numerous risks and uncertainties, including product performance, a lack of acceptance in the marketplace by physicians and patients, the company's inability to manufacture products in commercial quantities at an acceptable cost and quality level, possible delays in the company's development programs, the inability of patients to receive reimbursement from third-party payors and inadequate financial and other resources. Certain of these risks and uncertainties, in addition to other risks, are more fully described in the company's quarterly report on Form 10-Q for the period ending June 30, 2008, as filed with the Securities and Exchange Commission on August 5, 2008.

                             DexCom, Inc.
                            Balance Sheets
                (In thousands - except per share data)
                             (Unaudited)

                                                June 30,  December 31,
                                                  2008        2007
                                               ---------- ------------
Assets
Current assets:
    Cash and cash equivalents                  $   4,963  $    23,115
    Short-term marketable securities,
     available-for-sale                           32,896       41,208
    Accounts receivable, net                         568          215
    Inventory                                      2,771        1,139
    Prepaid and other current assets               1,757        1,614
                                               ---------- ------------

Total current assets                              42,955       67,291
Property and equipment, net                        6,543        6,649
Restricted cash                                    5,408          914
Other assets                                       2,147        2,405
                                               ---------- ------------

Total assets                                   $  57,053  $    77,259
                                               ========== ============

Liabilities and stockholders' equity
Current liabilities:
    Accounts payable and accrued liabilities   $   3,736  $     4,535
    Accrued payroll and related expenses           2,431        2,537
    Current portion of long-term debt              2,275        1,375
    Current portion of deferred revenue              167           --
                                               ---------- ------------

Total current liabilities                          8,609        8,447
Long-term portion of deferred revenue                254           --
Other liabilities                                    679          666
Long-term debt, net of current portion            62,219       61,031
                                               ---------- ------------

Total liabilities                                 71,761       70,144
Commitments and contingencies
Stockholders' (deficit) equity:
Preferred stock, $0.001 par value, 5,000
 shares authorized; no shares issued and
 outstanding at June 30, 2008 and December 31,
 2007, respectively                                   --           --
Common stock, $0.001 par value, 100,000
 authorized; 29,912 and 29,635 issued and
 outstanding at June 30, 2008; 28,778 and
 28,624 shares issued and outstanding at
 December 31, 2007                                    30           29
Additional paid-in capital                       188,605      183,325
Accumulated other comprehensive income               (45)          13
Accumulated deficit                             (203,298)    (176,252)
                                               ---------- ------------

Total stockholders' (deficit) equity             (14,708)       7,115
                                               ---------- ------------

Total liabilities and stockholders' (deficit)
 equity                                        $  57,053  $    77,259
                                               ========== ============

                             DexCom, Inc.
                       Statements of Operations
                (In thousands - except per share data)
                             (Unaudited)

                            Three Months Ended     Six Months Ended
                                 June 30,              June 30,
                           --------------------- ---------------------
                              2008       2007       2008       2007
                           ---------- ---------- ---------- ----------
Product revenue            $   1,940  $     863  $   3,764  $   1,875
Development grant revenue         42         --         80         --
                           ---------- ---------- ---------- ----------

     Total revenue             1,982        863      3,844      1,875
Product cost of sales          3,144      2,906      6,256      5,968
Development cost of sales        249         --        379         --
                           ---------- ---------- ---------- ----------

     Total cost of sales       3,393      2,906      6,635      5,968
                           ---------- ---------- ---------- ----------

     Gross margin             (1,411)    (2,043)    (2,791)    (4,093)
Operating expenses
     Research and
      development              4,797      4,028      9,640      8,063
     Selling, general and
      administrative           7,247      5,469     13,668     10,840
                           ---------- ---------- ---------- ----------

Total operating expenses      12,044      9,497     23,308     18,903

Operating loss               (13,455)   (11,540)   (26,099)   (22,996)
Interest income                  307      1,126        872      1,918
Interest expense                (926)      (922)    (1,819)    (1,187)
                           ---------- ---------- ---------- ----------

Net loss                    ($14,074)  ($11,336)  ($27,046)  ($22,265)
                           ========== ========== ========== ==========

Basic and diluted net loss
 per share                    ($0.48)    ($0.40)    ($0.92)    ($0.79)
                           ========== ========== ========== ==========

Shares used to compute
 basic and diluted net
 loss per share               29,387     28,299     29,308     28,261
                           ========== ========== ========== ==========

SOURCE: DexCom, Inc.

DexCom, Inc.
Jess Roper, Vice President and Chief Financial Officer
858-200-0200
www.dexcom.com

Copyright Business Wire 2008

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